The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks

Introduction / Robyn Pilcher -- Differential reporting : what does it really mean for the public sector? / Robyn Pilcher & David Gilchrist -- Depreciation in local government : still the problems continue / Robyn Pilcher -- The consequences of the current public sector reporting framework for...